J.A. ARCHITECTURE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
J.A. ARCHITECTURE
Largest movements
- Receivables within one year -€26,196
down €26,196 (-23.1%), from €113,185 to €86,989
of which Other amounts receivable: -€57,873
- Tangible fixed assets -€3,435
down €3,435 (-15.2%), from €22,570 to €19,135
of which Furniture and vehicles: -€6,735
- Other debts -€62,500
no longer reported in 2024 (was €62,500)
- Tax, wage and social debts +€32,865
up €32,865 (+136%), from €24,231 to €57,096
- Taxes +€2,603
up €2,603 (+12.4%), from €21,043 to €23,645
- Gross operating margin +€2,343
up €2,343 (+2.7%), from €87,481 to €89,823
- Financial income +€945
up €945 (+168%), from €563 to €1,508
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €234,492 | €204,964 | -€29,529 | -12.6% |
| Formation expenses | 20 | €409 | €220 | -€189 | -46.2% |
| Fixed assets | 21/28 | €22,570 | €19,135 | -€3,435 | -15.2% |
| Tangible fixed assets | 22/27 | €22,570 | €19,135 | -€3,435 | -15.2% |
| Furniture and vehicles | 24 | €13,470 | €6,735 | -€6,735 | -50.0% |
| Other tangible fixed assets | 26 | €9,100 | €12,400 | +€3,300 | +36.3% |
| Current assets | 29/58 | €211,513 | €185,608 | -€25,905 | -12.2% |
| Amounts receivable within one year | 40/41 | €113,185 | €86,989 | -€26,196 | -23.1% |
| Trade receivables | 40 | €5,172 | €36,849 | +€31,677 | +612% |
| Other amounts receivable | 41 | €108,012 | €50,140 | -€57,873 | -53.6% |
| Cash at bank and in hand | 54/58 | €97,805 | €98,090 | +€285 | +0.3% |
| Deferred charges and accrued income | 490/1 | €523 | €529 | +€6 | +1.1% |
| Total equity and liabilities | 10/49 | €234,492 | €204,964 | -€29,529 | -12.6% |
| Equity | 10/15 | €147,761 | €147,770 | +€8 | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €142,750 | €142,750 | = | 0.0% |
| Distributable reserves | 133 | €142,750 | €142,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11 | €20 | +€8 | +73.1% |
| Amounts payable | 17/49 | €86,731 | €57,194 | -€29,537 | -34.1% |
| Amounts payable within one year | 42/48 | €86,731 | €57,194 | -€29,537 | -34.1% |
| Trade debts | 44 | - | €97 | +€97 | |
| Suppliers | 440/4 | - | €97 | +€97 | |
| Taxes, remuneration and social security | 45 | €24,231 | €57,096 | +€32,865 | +136% |
| Taxes | 450/3 | €24,231 | €57,096 | +€32,865 | +136% |
| Other amounts payable | 47/48 | €62,500 | - | -€62,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,924 | €6,924 | = | 0.0% |
| Other operating charges | 640/8 | €681 | €557 | -€124 | -18.2% |
| Gross operating margin | 9900 | €87,481 | €89,823 | +€2,343 | +2.7% |
| Operating profit (loss) | 9901 | €79,876 | €82,342 | +€2,466 | +3.1% |
| Financial income | 75/76B | €563 | €1,508 | +€945 | +168% |
| Recurring financial income | 75 | €563 | €1,508 | +€945 | +168% |
| Financial charges | 65/66B | €396 | €346 | -€50 | -12.6% |
| Recurring financial charges | 65 | €396 | €346 | -€50 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €80,042 | €83,504 | +€3,461 | +4.3% |
| Income taxes | 67/77 | €21,043 | €23,645 | +€2,603 | +12.4% |
| Profit (loss) for the period | 9904 | €59,000 | €59,858 | +€859 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,000 | €59,858 | +€859 | +1.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.